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I-3 - Taxation Act

Section 1079.10
Disposition versions

Full text
1079.10. Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this Title, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction.
1990, c. 59, s. 351.
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